Intergovernmental Coordination in the Division of Financial Powers and Expenditure Responsibility for Public Culture
The division of financial powers and expenditure responsibility for public culture a-mong governments is the basic and pillar guarantee for the standardization and equalization of bas-ic public cultural services,and the current reform of its division still exists with the co-existence of ambiguity and roughness in the sharing of government revenue,the co-existence of generaliza-tion and downward transfer in the sharing of expenditures,the co-existence of dominance and in-sufficient protection of financial resources and the reform of the division of the province has not yet been completed and other shortcomings.The reform of sub-provincial division pursues the goal of adjusting the financial relationship between the central government and local govern-ments,which is"clear in terms of rights and responsibilities,coordination of financial resources,and regional balance";however,the decentralization of financial resources between the central government and local governments is no substitute for the provincial government's"overall re-sponsibility"for the reform of the sub-provincial financial system and for the hierarchical respon-sibility of local governments at all levels.Intergovernmental coordination should adhere to the central government's unified approach.Inter-governmental coordination should adhere to the uni-fied leadership of the central government,implement provincial-level coordination and control functions within the provincial area,and implement the hierarchical responsibility of local govern-ments,highlighting the local initiative of the"two initiatives";maintain the compatibility of fis-cal powers,expenditure responsibility and financial capacity in institutional coordination;imple-ment the articulation of standardization and parity in institutional coordination;and emphasize dy-namization and certainty in strategic coordination.The coordination of strategies emphasizes the appropriate balance between dynamism and certainty.
public culturalfinancial authority and expenditure responsibilityintergovern-mental coordination
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